HomeMy WebLinkAbout1997-04-14 97-175 ORDERCOUNCIL ACTION
Date: 9-19-97 Item No. 91-175
Item/Subject: ORDER, Authorizing City Tax Collector to Apply Tax
Payments to the Oldest Unpaid Taxes First
Reeponeible Department: Finance
Co®entary:
The attached Order would establish a policy to apply tax payments
received to the oldest unpaid tax bill first. This is allowable
under FgiEA 9906, and has been discussed with the appropriate
Finance and Treasury personnel whose recommendation is that such
a policy would be beneficial to the City.
The Legal Department concurs that the City can establish such a
policy by passage of a Council Order. The Policy would not be
applied to taxes that are
in an abatement or appeal process
without written permission from the taxpayer. In addition, the
City's Finance Director should be allowed to waive the policy
where it is in the beet interest of the City.
Budget Approval:
Legal Approval: 7h%5 pa/!rY Weltd rV (fM
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AeoPned to Courtlor Baldaccf April 14. 1997
CITY OF BANGOR
(IML) /dfTaQT Authorizing City Tac Collector W Apply Tax Payments Wdie
oldest Unpaid Taxes Fust
By ehe City Council of Ute City of Deeper.
ORDERED,
THAT the City Tax Collector of the City of Bangor is hereby Authorized and
directed with respect Wavy amount of Meg now or hereafter due to the City of Bangor by my
City taxpayer to apply all tax payments against any outstanding or delinquent taxes due in
chronological order beginning with the oldest unpaid ter bill. This authorization is given
parsuant to 36 MRSA $906; and
BE U FHRTHER ORDERED, THAT this Order shall not apply to any period for which
an abatement request or appeal has not been resolved, unless approved in writing by the
taxpayer; and
BE IT Fl1RTRE11 ORDERED, THAT this Order shall iot requve application of cwrent
tax payments W prior year taxes owed when collection of the prior year taxes has been stayed by
Order of the U.S. Bankruptcy Court or by any other Cowl; and
BE IT FURTHER ORDERED, THAT the City's Finance Director reserves the right to
wove this policy where it would be in the beat interest of the City or its mxpayers; sod
BE IT FURTHER ORDERED, THAT the Citys Tax Collector shall develop and
hoplement procedures necessary W implement this Order.
oapYdoN
IN CITY COUNCIL
April 14, 1997
Passed
I CLERK
9]-t]5
ORDER
Title, Authorizing City Tax Collector to
Apply Tax Payments to the Oldest Unpaid
Taxes First
......................................
.................././p./.
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Assigned to
...... U.........
Councilman
97-175
36 § 904 PROPERTY TAXES
Title 36
Historical and Statutory Nates
Derivation.
RSASU, c, 91-.A,§ 97,
Library References
American motor System
Taxation 0713
Encyclopedias
CJS. Taxation § 679.
N'ESTLAW Research
Taxation causes; Tlk[add key number]
§ 906. Municipalities may, set off moneys due against taxes
Subject W the approval of the municipal officers, the treasurer or any
disbursing officer of any municipality may, and H so requested by the tax
collector shall, withhold payment of any money then due and payable to any
taxpayer whose fazes are due and wholly or partially unpaid, to an amount not in
excess of the unpaid taxes together with any interest and costs. The sum
withheld shall be paid to the tax collector, who shall, if required, give a receipt in
writing therefor W the officer withholding payment and W the taxpayer. The
tax collector's rights under this section shall not be affected by any assignment
or trustee process.
RcS.1954,c 92, § 86; 1955, c. 399,§ 1.
Historical and Statutory Notes
Detica
R.S.1934, c. 91-A.§ 106
Cross References
Counterclaim for unpaid taxes, applicability of this Notion, we § 5901 of tide 14,
Library References
American Digest System
Taxation Coon.
Encyclopedias
C IS. social Security and Public Welfare §§ 203, 207, M.
CJS. Taxation H 615, I092.
N'En1AW mneerch
Taxation eases: rlk[add key number]
F� § 906. AP plication of payments W unpaid taxes
The municipal officers of a municipality may, upon request of the municipal
treasurer or the rax collector, require Net any tax payment received from an
individual as payment for any property tax be applied against outstanding or
delinquent taxes due on that property in chronological order beginning with the
oldest unpaid tax bill. Taxes may not be applied to a period for which an
abatement request or appeal has not been resolved unless approved in writing by
the taxpayer.
1905, C. 653.
284